LU · EuropeUA · Europe
Luxembourg vs Ukraine: tax rates compared
Luxembourg's income tax rate is 27.8pp higher than Ukraine's (45.8% vs 18%). The 200-country average is 28%: Luxembourg sits above it, Ukraine sits below it. Luxembourg's figure is dated 2025-01-01 and Ukraine's 2026-06-30, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LU | UA | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 18% | LU +27.8 pplargest gap |
| Corporate Tax | 23.9% | 18% | LU +5.9 pp |
| VAT | 17% | 20% | UA +3 pp |
| Capital Gains Tax | 0% | 18% | UA +18 pp |
| Crypto Tax | 0% | 18% | UA +18 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +27.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 5.9pp higher than Ukraine's (23.9% vs 18%). The 201-country average is 22.6%: Luxembourg sits above it, Ukraine sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −3 pp | Ukraine higher |
Ukraine's VAT rate is 3pp higher than Luxembourg's (20% vs 17%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | −18 pp | Ukraine higher |
Ukraine's capital gains tax rate is 18pp higher than Luxembourg's (18% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Ukraine sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: Luxembourg Direct Tax Administration (Administration des contributions directes) — Circular L.I.R. n° 14/5 – 99/3 – 99bis/3 (26 July 2018), "Monnaies virtuelles" · as of 2018-07-26 |
| Ukraine | 18% | Source: State Tax Service of Ukraine, Odesa Oblast — official explainer on personal income tax and military levy taxation of individual income from cryptocurrency transactions · as of 2024-07-18 |
| Difference | −18 pp | Ukraine higher |
Ukraine's crypto tax rate is 18pp higher than Luxembourg's (18% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Ukraine sits above it. Luxembourg's figure is dated 2018-07-26 and Ukraine's 2024-07-18, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Ukraine's — both sit at 0%. The 193-country average is 0.1%: both sit below it.